Standing Advisory Group Meeting

Archived Webcast and Audio

Day 1

Session 1 (Listening Time: 1:10:48)

Session 2 (Listening Time: 1:33:53)

Session 3 (Listening Time: 2:18:53)

Session 4 (Listening Time: 1:52:43)

Day 2

Session 1 (Listening Time: 1:57:53)

Session 2 (Listening Time: 1:14:10)

Session 3 (Listening Time: 2:03:48)

Session 4 (Listening Time: 1:39:31)


Monday, June 21, 2004

8:30 a.m.1. Welcome and Introductions
9:30 a.m.2. Scope of the PCAOB's Standard-Setting Activities
  • Scope of the PCAOB's Standard-Setting Activities
  • International Convergence and Coordination with Standard-Setters
10:15 a.m.3. SAG Objectives and Operations
11:15 a.m.4. Prior Standard-Setting Activities
  • Overview of Standard-Setting Activities
  • PCAOB Auditing Standard No. 1, References in Auditor's Reports to the Standards of the Public Company Accounting Oversight Board
  • PCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements
  • PCAOB Auditing Standard No. 3, Audit Documentation and Amendment to Interim Standards
  • PCAOB Rule 3101, Certain Terms Used in Auditing and Related Professional Practice Standards
  • PCAOB Proposed Auditing Standard, Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2
1:00 p.m.5. Revision of the Generally Accepted Auditing Standards Hierarchy
2:00 p.m.

6. Prioritization and Review of Existing Standards, Including Consideration of New Standards

7. SAG Chairman's Wrap-Up

Tuesday, June 22, 2004

8:30 a.m.8. Potential Project - Auditors Responsibility for Communications to Investors Containing Financial Information
  • Discuss the auditor's responsibility for communications to investors containing financial information
10:45 a.m.9. Potential Standard - Engagement Quality Reviews
1:45 p.m.10. Potential Standard - Communications and Relations with Audit Committees

  • Discuss a potential standard to conform the current auditing standard to include Sarbanes-Oxley-related audit committee requirements
3:30 p.m.11. Potential Standard - Quality Control
12. SAG Chairman's Wrap-Up

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